Please remember the provisions of Circular 230, §10.22 (Diligence as to Accuracy) are applicable to extensions filed on behalf of clients. Also, refer to Code Sections 6081 and 6651. A good faith estimate of the taxpayer’s tax liability should be shown on the extension form. IRS has indicated filing extensions with zero tax liability where there is no contact or authorization from the taxpayer will not meet the provisions of §10.22 of Circular 230. A complete copy of Circular 230 is available at: http://www.irs.gov/pub/irs-utl/pcir230.pdf.